1997 (2) TMI 107

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....machinery in question namely Grinding Discs fall within Tariff Item 84.56 which reads as follows : Heading No. Sub-heading No. and description of Articles Rate of duty standard Preferential Areas 84.56 Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth, stone, ores or other mineral substances, is solid (including powder and S paste) form; ma....

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....ng of the Entry 84.56 would show that the machinery, to fall under the said Tariff Item, should be a machinery for inter alia grinding or mixing earth, stone, ores or other minerals substances, in solid (including powder and paste) form. 5.We find from a perusal of the impugned judgment that the Tribunal has not gone into the question nor has it decided the issue whether the Soda Ash falls with....